HS Code 52041900
Cotton Sewing Thread, With <85% Cotton, Not Put Up For Retail Sale
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 52041900 would be approximately BDT 39,750.00, because the Total Tax Incidence is 39.75% of the assessable value.
What these figures mean
Cotton Sewing Thread, With <85% Cotton, Not Put Up For Retail Sale is classified under HS code 52041900, which sits in heading 5204 (Cotton sewing thread, whether or not put up for retail sale) of chapter 52 (Cotton).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 10%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 39.75%, which is the figure to multiply by the assessable value of your consignment.
The assessable value is normally the CIF value of the goods plus landing charges. Duties and taxes are applied in a defined order rather than simply added together, which is why the TTI is not the plain sum of the individual rates.
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports under 52041900 in 6 of 6 months, totalling 4,291 kg at an assessable value of BDT 1,579,546. That is an average of BDT 368 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,850th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 927 kg | BDT 379,383 | BDT 409 |
| January 2026 | 1,050 kg | BDT 536,239 | BDT 511 |
| February 2026 | 539 kg | BDT 263,080 | BDT 488 |
| March 2026 | 441 kg | BDT 193,642 | BDT 439 |
| April 2026 | 1,328 kg | BDT 203,508 | BDT 153 |
| May 2026 | 6 kg | BDT 3,694 | BDT 616 |
Bonded imports. A further 48,569 kg worth BDT 70,254,661 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. That is 97.8% of everything imported under this code. In practice this line is an export input rather than a product entering the domestic market, so the duty rates above apply to only a small fraction of the trade.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.
Source: NBR Operative Tariff 2026-2027. The full schedule was reconciled against NBR's online duty calculator before publication; figures were last checked against NBR's live operative tariff search on 10 October 2026.
How this line compares
Chapter 52 contains 125 tariff lines, averaging 60.9%. At 39.75%, 52041900 sits below that average by 21.15 percentage points. It is the 71st most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 21.33 points.
No supplementary duty applies here, which is the normal case — SD is zero on 78% of the tariff. Where it does apply it usually dominates every other component.